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V4845-16 ·10 November 2016 ·consulta-vinculante Medium impact
Tax

Share delivery exemption cannot be applied if the offer is limited to certain professional profiles

An employee inquired whether offering shares specifically to engineers and technical architects meets the requirement of offering them under the same conditions to all workers. The Directorate General of Taxes (DGT) ruled that because the offer was restricted to degree holders, the requirements for the tax exemption are not met.

In 5 key points

How it affects those involved

Companies offering share schemes must ensure that the terms and conditions are applied universally to all employees to qualify for tax exemptions, rather than targeting specific professional categories.

Lifecycle

2016-11-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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